NRI petitioner wins TDS refund case despite delayed ITR filing due to Covid travel restrictions under Section 119(2)(b)

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....HC allowed petition filed by NRI petitioner seeking TDS refund despite delayed ITR filing. Petitioner, residing in London and Northern Ireland with OCI status, contended Covid-19 pandemic and travel restrictions prevented timely consultation with Indian tax advisors for filing returns. Court held respondent failed to consider petitioner's non-resident status and genuine hardship caused by pandemic-related travel restrictions. Since petitioner had no statutory obligation to file returns for immovable property sale transactions as non-resident, and demonstrated bona fide reasons for delay, respondent should have exercised discretionary jurisdiction under Section 119(2)(b) liberally. Denial would result in unjust enrichment of revenue and undu.........